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快速、完善的内部控制建设能够保证事业单位的良性运转,并提供可靠、全面的运行及财务数据信息,从而提升其运营效率,在事业单位发展中扮演着非常重要的角色。内部审计既是事业单位内部控制建设过程中的一个节点,也是和内部控制建设各方面都有紧密联系的重要一环。做好事业单位内部审计工作能够极大的促进单位内部控制建设的发展、完善。因此,本文阐述了内部审计在事业单位内部控制建设的地位与作用以及如何通过完善内审工作来更好地发挥其推动作用。
The rapid and perfect internal control construction can ensure the benign operation of public institutions and provide reliable and comprehensive operational and financial data information so as to enhance the operational efficiency and play an important role in the development of public institutions. Internal auditing is not only a node in the process of internal control of public institutions, but also an important link with all aspects of internal control construction. Doing a good job in the internal auditing of public institutions can greatly promote the development and improvement of the internal control of the units. Therefore, this article expounds the status and function of internal audit in the construction of internal control in public institutions and how to better play its role in promoting through internal auditing.